As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
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Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
On February 26th 2015, the Economic and Monetary Affairs Committee of the European Parliament ("ECON") voted on the draft report on the proposed draft…
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On 4 February 2015, the CSSF published its updated Questions and Answers on the status of professionals of the financial sector, ("PFS").
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Une décision du Tribunal correctionnel de Luxembourg du 20 mars 2014 rendue par la XIIème chambre correctionnelle avait provoqué une petite révolution…
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On 24 March 2015, the Commissariat aux Assurances ("CAA") issued two new circular letters.
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The proposed regulation (the "Regulation") on European Long-Term Investment Funds ("ELTIF") has been adopted by the European Parliament (the "EP") on …
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On 20 April 2015, the European Council formally approved a new regulation aiming at creating a new investment vehicle channelling European investment …
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Following complaints by the Luxembourg retail sector and the attention by the European Commission on possible restrictions on the internal market in t…
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On 6 May 2015, the CSSF updated its Frequently Asked Questions in relation to investment funds established in Luxembourg concerning the 2014 Law, to r…
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Two years after the European Commission's proposal, the European Parliament approved the final text of the fourth AML Directive ("the Fourth AMLD") on…
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On February 2nd 2015 the European Securities and Markets Authority ("ESMA") published its final report on possible delegated acts concerning the Marke…
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Implementation of the Regulation (EU) 648/2012 on OTC derivatives, central counterparties and trade repositories (EMIR) ESMA/2015/775 (the "Q&A").…
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The European Parliament vote on the final text of the fourth AML Directive ("the Fourth AMLD") is imminent.
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On 5 May 2015, the CSSF released a new circular (Circular 15/612) (the "Circular")on the information to be submitted to the CSSF by Luxembourg authori…
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The Luxembourg tax authorities released Circular L.G. - Conv. D.I. n°58 on February 9th 2015 (hereafter the "Circular") which aims at providing clarif…
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On 26 March 2015, ESMA published an updated version of its Q&A on the KIID.
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By judgement dated March 5th 2015 (the "Judgement"), the Court of Justice of the European Union (the "ECJ") ruled that the Grand-Duchy of Luxembourg h…
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A year after the signing of the intergovernmental agreement regarding FATCA (Foreign Account Tax Compliance Act) between Luxembourg and the United Sta…
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On May 5th 2015 the CSSF issued CSSF Circular 15/612 (the "Circular") on information to be submitted to the CSSF concerning non regulated AIFs and reg…
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The double tax treaty signed on September 17th 1970 between the Grand-Duchy of Luxembourg and the Kingdom of Belgium (the "DTT") provides in its artic…
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The legal regime for share premium is characterized by its flexibility and contractual freedom.
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